Construction Industry Scheme - CIS8196

Scheme compliance: EHU reports: compliance action in Network Office (A)

COMPLIANCE ACTION IN NETWORK OFFICE

This action guide explains the range of actions you may take on receipt of a report from the EHU or related office arising from a voucher failure.

It is separated into three parts to cover the following situations

• Where you need to establish missing detail for a voucher or establish what the correct detail should be see A below.

• Where the contractor is non-compliant see B below.

• Where there is potential fraud involved see C below.

A. ESTABLISH MISSING DETAIL FOR A VOUCHER OR ESTABLISH WHAT THE CORRECT DETAIL SHOULD BE

1) Write to the contractor or subcontractor as appropriate to establish the detail.

2) If there is no reply, make a note to the contractor's compliance notes field on the CIS system (CIS8190) or the subcontractor's file to record the failure, with a view to reviewing the matter further at the time of any future certificate renewal application.

B. CONTRACTOR IS NON-COMPLIANT

1) Make a note on the contractor's compliance notes field on the CIS system (CIS8190) to record the failure with a view to reviewing the matter further at the time of any future certificate renewal application.

2) Consider whether the late return of vouchers or the submission of incorrect or incomplete vouchers is a substantial enough failure to warrant a penalty under TMA70\s98 (1)(b) or TMA70\s98 (2).

Submit the case to BS(CIS) before making any decision.

3) Where EHU tell you that too little tax has been deducted on several occasions or on one substantial payment, consider raising a Regulation 14 assessment to recover the outstanding deductions (CIS8200).

C. POTENTIAL FRAUD

1) Review the voucher and the file.

2) Submit the case with a summary of your findings to BS(CIS).

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